2011 Amended Individual Tax Return for Oklahoma Residents

STOP!
Please read the following important information before
completing this form:
If you filed an amended Federal return, please enclose:
• A copy of IRS Form 1040X or 1045
• A copy of the IRS “Statement of Adjustment”,
IRS refund check, or deposit slip verifying IRS
approval of the Federal amendment.
Income Tax from Tax Table (see instructions) . . . . . .
A. Oklahoma child care credit . . . . . . . . . . . . . . . . . . .
B. Credit for taxes paid to another state (enclose 511TX)
C. Other credits. List Form 511CR line number here
D. Subtotal: Income tax (line 14 minus lines 15A-C) .
Federal adjusted gross income....................................
Oklahoma subtractions (enclose Schedule 511X-A)....
Subtract line 2 from line 1.............................................
Out-of-state income (see instructions).........................
Subtract line 4 from line 3.............................................
Oklahoma additions (enclose Schedule 511X-B).........
Oklahoma adjusted gross income (add lines 5 and 6)
Adjustments to Oklahoma adjusted gross income
(enclose Schedule 511X-C)..........................................
Subtract line 8 from line 7.............................................
Deductions plus exemptions .......................................
Percentage allowable (divide line 7 by line 3)
(not to exceed 100 percent) ........................................
Multiply line 10 by line 11 .............................................
Oklahoma taxable income
subtract line 12 from 9 .................................................
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5
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Income and Deductions...
Tax Liability...
1
2
3
4
5
6
7
8
9
10
11
12
13
14
A
B
C
D
As Originally
Reported or as
Previously Adjusted
A: B: Amended C: Office Use Only
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15
Oklahoma Amended Resident
Individual Income Tax Return
Filing status claimed: (Note: Generally, your filing status must be the same as on your Federal return. See Form 511 instructions.)
On original return: 1. Single 2. Married filing joint 3. Married filing separate 4. Head of Household 5. Qualifying widow(er)
On this return: 1. Single 2. Married filing joint 3. Married filing separate 4. Head of Household 5. Qualifying widow(er)
Number of Exemptions: Regular Special Blind Dependents Total
On original return: + + + =
On this return: + + + =
Part-year and nonresidents must use Form 511NR to amend.
Check if you or your spouse are 65 or over:
Check this box if you do not
have sufficient gross income
to require you to file a Federal Return.
Did you file an amended Federal return?
Enclose a copy of IRS Form 1040X or 1045 AND a copy of the “Statement of
Adjustment”, IRS check, or deposit slip. IRS documents submitted after filing
Form 511X may delay the processing of your return.
Not Required to File...
•
•
Yourself Spouse
Yes No
Form 511X - 2011
•
If using Farm Income Averaging, enter tax from Form 573 and
enter a “1” in the box. If paying Health Savings Account additional
10% tax, add additional tax here and enter a “2” in the box . . . . .
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Your first name, middle initial and last name
Present home address (number and street, including apartment number or rural route)
City, State and Zip Phone Number
( )
If a joint return, spouse’s first name, middle initial and last name
Tax Year 2011
Your Social Security Number
If a Joint Return, Spouse’s
Social Security Number
Check box if
this taxpayer
is deceased
25 Overpayment, if any, as shown on original return or as previously adjusted
by Oklahoma (see instructions).....................................................................
26 Subtract line 25 from line 24..........................................................................
27 Refund: If line 26 is more than line 19 enter difference (see instructions).....
Taxpayer signature Date
Spouse’s signature (if filing jointly both must sign) Date
Preparer’s signature Date
Preparer’s Address
Preparer’s ID Number
Phone Number (if box is checked above)
( )
Daytime Phone Number (optional)
( )
Preparer’s printed name
20 Oklahoma income tax withheld......................................
21 Oklahoma estimated tax paid plus amount paid
with extension................................................................
22 Amount paid with original return plus additional paid
after it was filed..............................................................
23 Refundable credits (see instructions).............................
24 Total of lines 20 through 23............................................
Refund or Amount You Owe...
Payments...
16 Enter total tax from line 15D..........................................
17 Use Tax..........................................................................
18 Business Activity Tax......................................................
19 Total Tax: Add lines 16, 17 and 18. Enter total here.......
As Originally
Reported or as
Previously Adjusted
A: B: Amended C: Office Use Only
Explain the changes to income, deductions, and/or credits below or, if necessary, attach a
separate schedule: (Enter the line reference number for which you are reporting a change
and give the reason for each change in Column “B”)
Please check here if the Oklahoma Tax
Commission may discuss this return with
your tax preparer.
STOP If you are changing your Oklahoma return due to a change to your
Federal return, enclose proof that the IRS approved the change.
Remit to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, Oklahoma 73126-0800
Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any knowledge.
Under penalties of perjury, I declare I have filed an original return and I have examined this return including accompanying schedules and statements, and to the best of my knowledge this amended return
is true, correct and complete.
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
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28 Tax liability: If line 19 is more than line 26 enter difference............................
29 Interest: 1.25% per month from _______________ to ________________
30 Total amount due (add lines 28 and 29).Please pay in full with this return
28
29
30
Is this refund going to or through an account that is located outside of the United States? Yes No
Routing
checking account Number:
savings account
Account
Number:
Deposit refund in my:
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2011 Form 511X - Page 2
Amended Resident Income Tax Return
Want a Faster Refund?
Elect to have your refund directly deposited
into your checking or savings account.
If you do not choose direct deposit, you will
receive a debit card. For more information
see the instructions for line 27.
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5
6
7
8
9
10
11
12
13
14
Oklahoma Subtractions
State and municipal bond interest................................................................................
Out-of-state losses (describe:___________________________ ) Enter as a positive number .
Lump sum distributions (not included in your Federal Adjusted Gross Income).........
Federal net operating loss - Enter as a positive number...........................................................
Recapture of depletion claimed on a lease bonus or add back of excess Federal depletion
Expenses incurred to provide child care programs......................................................
Recapture of contributions to Oklahoma College Savings Plan...................................
Miscellaneous: Other additions (enter number in box for type of addition)........
Total additions (add lines 1-8, enter total here and on Form 511X, Line 6, Column B).........
1
2
3
4
5
6
7
8
9
Schedule 511X-A
Military pay exclusion (not retirement income)................................................................ 1
Qualifying disability deduction......................................................................................... 2
Political contributions (limited to $100 [$200 for joint return]).......................................... 3
Interest qualifying for exclusion (limited to $100 [$200 for joint return])......................... 4
Qualified adoption expense............................................................................................. 5
Contributions to Oklahoma 529 College Savings Plan Account(s).................................. 6
Miscellaneous: Other adjustments (enter number in box for type of deduction) 7
Total adjustments (add lines 1-7, enter total here and on Form 511X, Line 8, Column B)....... 8
1
2
3
4
5
6
7
8
2011 Form 511X - Page 3 - Amended Resident Income Tax Return
Interest on U.S. government obligations......................................................................... 1
Social Security benefits taxed on your Federal Form 1040 or 1040A............................. 2
Federal civil service retirement in lieu of social security.................................................. 3
Retirement Claim Number: Taxpayer Spouse
Military Retirement (see 511 Packet for limitation)............................................................... 4
Oklahoma government or Federal civil service retirement (see 511 Packet for limitation)....... 5
Other retirement income.................................................................................................. 6
U.S. Railroad Retirement Board benefits........................................................................ 7
Oklahoma depletion........................................................................................................ 8
Oklahoma net operating loss........................................................................................... 9
Exempt tribal income...................................................................................................... 10
Gains from the sale of exempt government obligations................................................. 11
Oklahoma Capital Gain Deduction (enclose Form 561)................................................. 12
Miscellaneous: Other subtractions (enter number in box for type of deduction) 13
Total subtractions (add lines 1-13, enter total here and on Form 511X, Line 2, Column B)... 14
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Name(s) shown
on Form 511X:
Your Social
Security Number:
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
See instructions in 511 Packet for details
on qualifications and required enclosures.
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B: Amended
Schedule 511X-B Oklahoma Additions See instructions in 511 Packet for details
on qualifications and required enclosures.
B: Amended
Schedule 511X-C Oklahoma Adjustments See instructions in 511 Packet for details
on qualifications and required enclosures.
B: Amended
When to File an Amended Return
Generally, to claim a refund, your amended return must be filed within three years from the date tax, penalty and interest was paid. For
most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholding are
deemed paid on the original due date (excluding extensions).
If your Federal return for any year is changed, an amended Oklahoma return shall be filed within one year. If you amend your Federal
return, it is recommended you obtain confirmation the IRS approved your Federal amendment before filing Oklahoma Form 511X. Filing
Form 511X without such IRS confirmation may delay the processing of your return; however, this may be necessary to avoid the expiration
of the statute of limitation.
File a separate Form 511X for each year you are amending. No amended return may encompass more than one single year.
If you discover you have made an error only on your Oklahoma return we may be able to help you correct the form instead of filing
Form 511X. For additional information, call our Taxpayer Assistance Division at (405) 521-3160. Within Oklahoma, call toll-free (800)
522-8165. Operating hours are from (CST) 7:30 a.m. until 4:30 p.m.
When completing this form, it is recommended you have the Resident Individual Income Tax Instructions booklet (511 Packet) for the
tax year you are amending. The packet will provide detailed explanation. If you do not have a copy, one may be downloaded from our
website at www.tax.ok.gov.
Before You Begin
This version of Form 511X is for Tax Year 2011. If you need to amend Tax Year 2010 or prior, visit our website and download the Form
511X for the applicable Tax Year.
All entries in Column “B” must be substantiated by an enclosed document or your refund may be delayed. After completing your
amended return, see the “When You Are Finished” section of the instructions for a complete list of necessary documents you must
enclose with this return.
Any additional forms, necessary to complete this amended return, can be downloaded from our website at www.tax.ok.gov.
Select Line Instructions
Pages 1 and 2
Column A: Enter the amounts from your original return. If you previously amended that return or it was changed by the Oklahoma Tax
Commission, enter the adjusted amounts.
Column B: Enter the amended amounts and explain each change on Page 2. If you need more space, attach a statement. Also, attach
any schedule or form relating to the change. For any item you do not change, enter the amount from Column A in Column B. All
entries in Column B must be substantiated by an enclosed document or your refund may be delayed.
Column C: Do not use. This column is for Oklahoma Tax Commission use only.
Page 3
Schedules A, B and C: Complete Schedule 511X-A, 511X-B or 511X-C if there is an amount entered on Form 511X, Column B, line 2,
6 or 8. For any amount entered on page 3, see the instructions in the 511 packet to determine what additional documentation must be
provided.
Enter the Federal adjusted gross income. Note: Enclose supporting documents for any adjustments to your Federal adjusted
gross income.
Enter subtractions to Federal adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-A, line 14.
NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the Schedule
511-A instructions of the 511 Packet.
Enter out-of-state income and identify as to type and site location. Out-of-state income is income from real or tangible personal
property or business income in another state. This includes partnership gains and gains sustained by S-corporations attributable
to other states. This does not include non-business interest, installment sale interest, non-business dividends, salary/wages, pensions
or income from personal services. Note: Enclose supporting documents for Column “B”, including any applicable oil
& gas spreadsheets.
Enter additions to Federal adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-B, line 9.
NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the Schedule
511-B instructions of the 511 Packet.
Enter adjustments to your Oklahoma adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-C,
line 8. NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the
Schedule 511-C instructions of the 511 Packet.
Enter the total amount of your deductions and exemptions. Add your “Oklahoma standard deduction or Federal itemized deductions”
and your Oklahoma “exemption amounts”.
Instructions for Form 511X
This form is for residents only. Part-year and nonresidents must use Form 511NR to amend.
2011 Form 511X - Page 4 - Amended Resident Income Tax Return
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25
27
29
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18
Use the tax table in the 511 Packet.
If you have farm income, you may elect to figure your tax by averaging your farm income over the previous three years. If you
choose this option, you must use Form 573 to compute the tax and enter a “1” in the box. Note: Enclose Form 573.
If you are paying the additional 10% tax on nonqualified withdrawals from a Health Savings Account, add the additional 10% tax to
your tax from the tax table and enter a “2” in the box.
A-C. Enter all non-refundable credits to Oklahoma tax, such as child care, taxes paid to another state, and credits listed on the
Form 511CR. A complete list of other credits can be found in the 511 packet instructions.
Note: Enclose supporting Oklahoma and IRS forms or documents for entries in column “B”.
D. Enter the subtotal (line 14 minus lines 15A-C).
You have the ability to remit “use tax” with your income tax return. Use tax is due on purchases from out-of-state retailers who do
not collect Oklahoma sales tax. See the instructions in the 511 packet for more information on use tax and for the tables to help
you compute the amount due. If you did not have any use tax on your original return and you are not amending to pay use tax,
enter zero.
Every sole proprietor or farmer, except single-member limited liability companies (LLCs), doing business in Oklahoma is required
to file a Form 511-BAT. LLCs, including those that are disregarded entities for Federal income tax purposes, are now required to
file Form BT-190. If filing a joint return and both spouses are doing business in Oklahoma, complete only one Form 511-BAT.
If you began doing business in Oklahoma prior to January 1, 2011 you are subject to an annual Business Activity Tax of $25. The
Form 511-BAT must be enclosed with your income tax return whether or not the $25 is due. If Form 511-BAT was filed with the
original return and is not amended, you do not need to re-submit it with this amended return. When timely paid, you are entitled to
a nonrefundable income tax credit on Form 511X, line 15C. See Form 511CR, line 43 for more information.
Enclose a schedule of payments by amount and date paid. Underpayment interest is based on the tax on the original return.
Do not include payments made toward underpayment interest in your calculations.
Oklahoma refundable credits, such as low income property tax credit (enclose Form 538-H), sales tax relief credit (enclose
Form 538-S), and earned income credit (enclose Federal return). Note: Forms 538-S and 538-H have different due dates. Refer
to those forms for information regarding their due dates and the availability of the credit.
This includes all amounts refunded to you, applied to next year’s estimated tax and donated from your refund (for example, a donation
to the Wildlife Diversity Program). If your return was not previously amended or adjusted, enter the amount from Form 511
line 31.
Total amount of overpayment must be refunded; none can be placed in estimated tax for the following year. If you do not choose
to have your refund deposited directly into your bank account, you will receive a debit card. Taxpayers filing a joint return will each
receive a card in their name. Each card will have access to the full amount of the refund.
WARNING! Due to changes in the electronic banking rules, the Oklahoma Tax Commission will not allow direct deposits to or
through foreign financial institutions. If you use a foreign financial institution or have a foreign address on your income tax return,
your refund will be mailed to the address shown on your return. If you have an address with an APO, FPO or DPO you are not
considered to have a foreign address; your refund is eligible for direct deposit.
Compute interest on your income tax liability only. Do not compute interest on the portion of your tax liability that represents use
tax or Business Activity Tax.
When You are Finished
Enclose a copy of the following support documents, if applicable:
• Form 1040X (Amended Federal Income Tax Return) or Form 1045 (Application for Federal Tentative Return),
• Proof that IRS has approved the claim, such as the statement of adjustment, any correspondence from IRS, or the deposit slip
of your Federal refund,
• Revenue Agent Report (RAR), CP2000 or other notification of an assessment or a change made by the IRS,
• Additional Forms W-2 or 1099 not furnished with original return, and
• Forms, schedules or other documentation to substantiate any of the entries in Column B of Form 511X, as indicated in the
Select Line Instructions.
Do not enclose any correspondence other than those documents required for your amended return.
Do not enclose amendments from different years in the same envelope. Use a separate envelope for each tax year.
Sign your return and mail it, along with all required documents to:
Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800
2011 Form 511X - Page 5 - Amended Resident Income Tax Return

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STOP!
Please read the following important information before
completing this form:
If you filed an amended Federal return, please enclose:
• A copy of IRS Form 1040X or 1045
• A copy of the IRS “Statement of Adjustment”,
IRS refund check, or deposit slip verifying IRS
approval of the Federal amendment.
Income Tax from Tax Table (see instructions) . . . . . .
A. Oklahoma child care credit . . . . . . . . . . . . . . . . . . .
B. Credit for taxes paid to another state (enclose 511TX)
C. Other credits. List Form 511CR line number here
D. Subtotal: Income tax (line 14 minus lines 15A-C) .
Federal adjusted gross income....................................
Oklahoma subtractions (enclose Schedule 511X-A)....
Subtract line 2 from line 1.............................................
Out-of-state income (see instructions).........................
Subtract line 4 from line 3.............................................
Oklahoma additions (enclose Schedule 511X-B).........
Oklahoma adjusted gross income (add lines 5 and 6)
Adjustments to Oklahoma adjusted gross income
(enclose Schedule 511X-C)..........................................
Subtract line 8 from line 7.............................................
Deductions plus exemptions .......................................
Percentage allowable (divide line 7 by line 3)
(not to exceed 100 percent) ........................................
Multiply line 10 by line 11 .............................................
Oklahoma taxable income
subtract line 12 from 9 .................................................
1
2
3
4
5
6
78
9
10
11
12
13
Income and Deductions...
Tax Liability...
1
2
3
4
5
6
7
8
9
10
11
12
13
14
A
B
C
D
As Originally
Reported or as
Previously Adjusted
A: B: Amended C: Office Use Only
14
15
Oklahoma Amended Resident
Individual Income Tax Return
Filing status claimed: (Note: Generally, your filing status must be the same as on your Federal return. See Form 511 instructions.)
On original return: 1. Single 2. Married filing joint 3. Married filing separate 4. Head of Household 5. Qualifying widow(er)
On this return: 1. Single 2. Married filing joint 3. Married filing separate 4. Head of Household 5. Qualifying widow(er)
Number of Exemptions: Regular Special Blind Dependents Total
On original return: + + + =
On this return: + + + =
Part-year and nonresidents must use Form 511NR to amend.
Check if you or your spouse are 65 or over:
Check this box if you do not
have sufficient gross income
to require you to file a Federal Return.
Did you file an amended Federal return?
Enclose a copy of IRS Form 1040X or 1045 AND a copy of the “Statement of
Adjustment”, IRS check, or deposit slip. IRS documents submitted after filing
Form 511X may delay the processing of your return.
Not Required to File...
•
•
Yourself Spouse
Yes No
Form 511X - 2011
•
If using Farm Income Averaging, enter tax from Form 573 and
enter a “1” in the box. If paying Health Savings Account additional
10% tax, add additional tax here and enter a “2” in the box . . . . .
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Your first name, middle initial and last name
Present home address (number and street, including apartment number or rural route)
City, State and Zip Phone Number
( )
If a joint return, spouse’s first name, middle initial and last name
Tax Year 2011
Your Social Security Number
If a Joint Return, Spouse’s
Social Security Number
Check box if
this taxpayer
is deceased
25 Overpayment, if any, as shown on original return or as previously adjusted
by Oklahoma (see instructions).....................................................................
26 Subtract line 25 from line 24..........................................................................
27 Refund: If line 26 is more than line 19 enter difference (see instructions).....
Taxpayer signature Date
Spouse’s signature (if filing jointly both must sign) Date
Preparer’s signature Date
Preparer’s Address
Preparer’s ID Number
Phone Number (if box is checked above)
( )
Daytime Phone Number (optional)
( )
Preparer’s printed name
20 Oklahoma income tax withheld......................................
21 Oklahoma estimated tax paid plus amount paid
with extension................................................................
22 Amount paid with original return plus additional paid
after it was filed..............................................................
23 Refundable credits (see instructions).............................
24 Total of lines 20 through 23............................................
Refund or Amount You Owe...
Payments...
16 Enter total tax from line 15D..........................................
17 Use Tax..........................................................................
18 Business Activity Tax......................................................
19 Total Tax: Add lines 16, 17 and 18. Enter total here.......
As Originally
Reported or as
Previously Adjusted
A: B: Amended C: Office Use Only
Explain the changes to income, deductions, and/or credits below or, if necessary, attach a
separate schedule: (Enter the line reference number for which you are reporting a change
and give the reason for each change in Column “B”)
Please check here if the Oklahoma Tax
Commission may discuss this return with
your tax preparer.
STOP If you are changing your Oklahoma return due to a change to your
Federal return, enclose proof that the IRS approved the change.
Remit to: Oklahoma Tax Commission, P.O. Box 26800, Oklahoma City, Oklahoma 73126-0800
Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any knowledge.
Under penalties of perjury, I declare I have filed an original return and I have examined this return including accompanying schedules and statements, and to the best of my knowledge this amended return
is true, correct and complete.
The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.
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26
27
28 Tax liability: If line 19 is more than line 26 enter difference............................
29 Interest: 1.25% per month from _______________ to ________________
30 Total amount due (add lines 28 and 29).Please pay in full with this return
28
29
30
Is this refund going to or through an account that is located outside of the United States? Yes No
Routing
checking account Number:
savings account
Account
Number:
Deposit refund in my:
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00
00
2011 Form 511X - Page 2
Amended Resident Income Tax Return
Want a Faster Refund?
Elect to have your refund directly deposited
into your checking or savings account.
If you do not choose direct deposit, you will
receive a debit card. For more information
see the instructions for line 27.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Oklahoma Subtractions
State and municipal bond interest................................................................................
Out-of-state losses (describe:___________________________ ) Enter as a positive number .
Lump sum distributions (not included in your Federal Adjusted Gross Income).........
Federal net operating loss - Enter as a positive number...........................................................
Recapture of depletion claimed on a lease bonus or add back of excess Federal depletion
Expenses incurred to provide child care programs......................................................
Recapture of contributions to Oklahoma College Savings Plan...................................
Miscellaneous: Other additions (enter number in box for type of addition)........
Total additions (add lines 1-8, enter total here and on Form 511X, Line 6, Column B).........
1
2
3
4
5
6
7
8
9
Schedule 511X-A
Military pay exclusion (not retirement income)................................................................ 1
Qualifying disability deduction......................................................................................... 2
Political contributions (limited to $100 [$200 for joint return]).......................................... 3
Interest qualifying for exclusion (limited to $100 [$200 for joint return])......................... 4
Qualified adoption expense............................................................................................. 5
Contributions to Oklahoma 529 College Savings Plan Account(s).................................. 6
Miscellaneous: Other adjustments (enter number in box for type of deduction) 7
Total adjustments (add lines 1-7, enter total here and on Form 511X, Line 8, Column B)....... 8
1
2
3
4
5
6
7
8
2011 Form 511X - Page 3 - Amended Resident Income Tax Return
Interest on U.S. government obligations......................................................................... 1
Social Security benefits taxed on your Federal Form 1040 or 1040A............................. 2
Federal civil service retirement in lieu of social security.................................................. 3
Retirement Claim Number: Taxpayer Spouse
Military Retirement (see 511 Packet for limitation)............................................................... 4
Oklahoma government or Federal civil service retirement (see 511 Packet for limitation)....... 5
Other retirement income.................................................................................................. 6
U.S. Railroad Retirement Board benefits........................................................................ 7
Oklahoma depletion........................................................................................................ 8
Oklahoma net operating loss........................................................................................... 9
Exempt tribal income...................................................................................................... 10
Gains from the sale of exempt government obligations................................................. 11
Oklahoma Capital Gain Deduction (enclose Form 561)................................................. 12
Miscellaneous: Other subtractions (enter number in box for type of deduction) 13
Total subtractions (add lines 1-13, enter total here and on Form 511X, Line 2, Column B)... 14
00
Name(s) shown
on Form 511X:
Your Social
Security Number:
NOTE: Enclose this page ONLY if you have an amount shown on a schedule.
See instructions in 511 Packet for details
on qualifications and required enclosures.
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B: Amended
Schedule 511X-B Oklahoma Additions See instructions in 511 Packet for details
on qualifications and required enclosures.
B: Amended
Schedule 511X-C Oklahoma Adjustments See instructions in 511 Packet for details
on qualifications and required enclosures.
B: Amended
When to File an Amended Return
Generally, to claim a refund, your amended return must be filed within three years from the date tax, penalty and interest was paid. For
most taxpayers, the three year period begins on the original due date of the Oklahoma tax return. Estimated tax and withholding are
deemed paid on the original due date (excluding extensions).
If your Federal return for any year is changed, an amended Oklahoma return shall be filed within one year. If you amend your Federal
return, it is recommended you obtain confirmation the IRS approved your Federal amendment before filing Oklahoma Form 511X. Filing
Form 511X without such IRS confirmation may delay the processing of your return; however, this may be necessary to avoid the expiration
of the statute of limitation.
File a separate Form 511X for each year you are amending. No amended return may encompass more than one single year.
If you discover you have made an error only on your Oklahoma return we may be able to help you correct the form instead of filing
Form 511X. For additional information, call our Taxpayer Assistance Division at (405) 521-3160. Within Oklahoma, call toll-free (800)
522-8165. Operating hours are from (CST) 7:30 a.m. until 4:30 p.m.
When completing this form, it is recommended you have the Resident Individual Income Tax Instructions booklet (511 Packet) for the
tax year you are amending. The packet will provide detailed explanation. If you do not have a copy, one may be downloaded from our
website at www.tax.ok.gov.
Before You Begin
This version of Form 511X is for Tax Year 2011. If you need to amend Tax Year 2010 or prior, visit our website and download the Form
511X for the applicable Tax Year.
All entries in Column “B” must be substantiated by an enclosed document or your refund may be delayed. After completing your
amended return, see the “When You Are Finished” section of the instructions for a complete list of necessary documents you must
enclose with this return.
Any additional forms, necessary to complete this amended return, can be downloaded from our website at www.tax.ok.gov.
Select Line Instructions
Pages 1 and 2
Column A: Enter the amounts from your original return. If you previously amended that return or it was changed by the Oklahoma Tax
Commission, enter the adjusted amounts.
Column B: Enter the amended amounts and explain each change on Page 2. If you need more space, attach a statement. Also, attach
any schedule or form relating to the change. For any item you do not change, enter the amount from Column A in Column B. All
entries in Column B must be substantiated by an enclosed document or your refund may be delayed.
Column C: Do not use. This column is for Oklahoma Tax Commission use only.
Page 3
Schedules A, B and C: Complete Schedule 511X-A, 511X-B or 511X-C if there is an amount entered on Form 511X, Column B, line 2,
6 or 8. For any amount entered on page 3, see the instructions in the 511 packet to determine what additional documentation must be
provided.
Enter the Federal adjusted gross income. Note: Enclose supporting documents for any adjustments to your Federal adjusted
gross income.
Enter subtractions to Federal adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-A, line 14.
NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the Schedule
511-A instructions of the 511 Packet.
Enter out-of-state income and identify as to type and site location. Out-of-state income is income from real or tangible personal
property or business income in another state. This includes partnership gains and gains sustained by S-corporations attributable
to other states. This does not include non-business interest, installment sale interest, non-business dividends, salary/wages, pensions
or income from personal services. Note: Enclose supporting documents for Column “B”, including any applicable oil
& gas spreadsheets.
Enter additions to Federal adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-B, line 9.
NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the Schedule
511-B instructions of the 511 Packet.
Enter adjustments to your Oklahoma adjusted gross income. For “Column B: Amended”, enter the total from Schedule 511X-C,
line 8. NOTE: Details on qualifications and required enclosures for amounts entered in Column B can be found in the
Schedule 511-C instructions of the 511 Packet.
Enter the total amount of your deductions and exemptions. Add your “Oklahoma standard deduction or Federal itemized deductions”
and your Oklahoma “exemption amounts”.
Instructions for Form 511X
This form is for residents only. Part-year and nonresidents must use Form 511NR to amend.
2011 Form 511X - Page 4 - Amended Resident Income Tax Return
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Use the tax table in the 511 Packet.
If you have farm income, you may elect to figure your tax by averaging your farm income over the previous three years. If you
choose this option, you must use Form 573 to compute the tax and enter a “1” in the box. Note: Enclose Form 573.
If you are paying the additional 10% tax on nonqualified withdrawals from a Health Savings Account, add the additional 10% tax to
your tax from the tax table and enter a “2” in the box.
A-C. Enter all non-refundable credits to Oklahoma tax, such as child care, taxes paid to another state, and credits listed on the
Form 511CR. A complete list of other credits can be found in the 511 packet instructions.
Note: Enclose supporting Oklahoma and IRS forms or documents for entries in column “B”.
D. Enter the subtotal (line 14 minus lines 15A-C).
You have the ability to remit “use tax” with your income tax return. Use tax is due on purchases from out-of-state retailers who do
not collect Oklahoma sales tax. See the instructions in the 511 packet for more information on use tax and for the tables to help
you compute the amount due. If you did not have any use tax on your original return and you are not amending to pay use tax,
enter zero.
Every sole proprietor or farmer, except single-member limited liability companies (LLCs), doing business in Oklahoma is required
to file a Form 511-BAT. LLCs, including those that are disregarded entities for Federal income tax purposes, are now required to
file Form BT-190. If filing a joint return and both spouses are doing business in Oklahoma, complete only one Form 511-BAT.
If you began doing business in Oklahoma prior to January 1, 2011 you are subject to an annual Business Activity Tax of $25. The
Form 511-BAT must be enclosed with your income tax return whether or not the $25 is due. If Form 511-BAT was filed with the
original return and is not amended, you do not need to re-submit it with this amended return. When timely paid, you are entitled to
a nonrefundable income tax credit on Form 511X, line 15C. See Form 511CR, line 43 for more information.
Enclose a schedule of payments by amount and date paid. Underpayment interest is based on the tax on the original return.
Do not include payments made toward underpayment interest in your calculations.
Oklahoma refundable credits, such as low income property tax credit (enclose Form 538-H), sales tax relief credit (enclose
Form 538-S), and earned income credit (enclose Federal return). Note: Forms 538-S and 538-H have different due dates. Refer
to those forms for information regarding their due dates and the availability of the credit.
This includes all amounts refunded to you, applied to next year’s estimated tax and donated from your refund (for example, a donation
to the Wildlife Diversity Program). If your return was not previously amended or adjusted, enter the amount from Form 511
line 31.
Total amount of overpayment must be refunded; none can be placed in estimated tax for the following year. If you do not choose
to have your refund deposited directly into your bank account, you will receive a debit card. Taxpayers filing a joint return will each
receive a card in their name. Each card will have access to the full amount of the refund.
WARNING! Due to changes in the electronic banking rules, the Oklahoma Tax Commission will not allow direct deposits to or
through foreign financial institutions. If you use a foreign financial institution or have a foreign address on your income tax return,
your refund will be mailed to the address shown on your return. If you have an address with an APO, FPO or DPO you are not
considered to have a foreign address; your refund is eligible for direct deposit.
Compute interest on your income tax liability only. Do not compute interest on the portion of your tax liability that represents use
tax or Business Activity Tax.
When You are Finished
Enclose a copy of the following support documents, if applicable:
• Form 1040X (Amended Federal Income Tax Return) or Form 1045 (Application for Federal Tentative Return),
• Proof that IRS has approved the claim, such as the statement of adjustment, any correspondence from IRS, or the deposit slip
of your Federal refund,
• Revenue Agent Report (RAR), CP2000 or other notification of an assessment or a change made by the IRS,
• Additional Forms W-2 or 1099 not furnished with original return, and
• Forms, schedules or other documentation to substantiate any of the entries in Column B of Form 511X, as indicated in the
Select Line Instructions.
Do not enclose any correspondence other than those documents required for your amended return.
Do not enclose amendments from different years in the same envelope. Use a separate envelope for each tax year.
Sign your return and mail it, along with all required documents to:
Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800
2011 Form 511X - Page 5 - Amended Resident Income Tax Return